Tax system applicable to workers posted to Spanish territory
To whom does this regime apply and what options do you have for filing the return?
Special regime
Natural persons who acquire tax residence in Spain as a result of moving to Spanish territory for work reasons may choose to pay tax for IRNR (with certain specialties), maintaining, however, the status as taxpayers for Personal Income Tax , during the tax period in which the change of residence is made and during the following five tax periods, certain conditions being met.
To exercise this option they will present form 149. They will also use this model to renounce this regime or when they are excluded from it for failing to comply with any of the conditions determining its application.
The tax declaration will be made with form 151.
Taxpayers who had moved to Spanish territory prior to January 1, 2015 were given the option of applying the special regime that was in force until December 31, 2014, with the tax rates provided for in the Tax regulations. on the Income of Non-Residents in force on this last date by submitting your personal income tax return corresponding to the 2015 financial year in form 150.